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Provincial Arts Tax Credits

Manitoba Children's Arts and Cultural Activity Tax Credit

Nova Scotia Refundable Children's Sports and Arts Tax Credit

Yukon Child Arts Credit

Form YT428 Line 58326 (line 5841 prior to 2019)

Yukon has a non-refundable children's arts tax credit which was based on the Federal credit.  Yukon tabled amendments so that the reduction and elimination of the Federal Children's Arts Credit did not reduce or eliminate the Yukon Children's Arts Credit.

The Yukon credit is:

For more information, see the Canada Revenue Agency document 5007-PC Information for Residents of Yukon, Line 58326 Children's arts amount.

Other Tax Credits for Children

Children's Fitness Tax Credit

Child Amount Tax Credit - eliminated federally for 2015 and later years

Canada Caregiver Amount for infirm minor children

Persons with disabilities - many articles

Tax Tip:  Keep the receipts for your children's arts and cultural activity programs.

Discontinued Provincial Arts Tax Credits

BC Child Arts Tax Credit started in 2012.  This is dependent on the Federal credit, which is eliminated for 2017.  The BC September 2017 Budget announced that this tax credit, still available for 2017, not available after the 2017 taxation year.

Ontario Children's Activity Tax Credit - Refundable - eliminated for 2017 and later years

Saskatchewan Active Families Benefit - eliminated for 2016 and later years

Discontinued Line 370 Federal Children's Arts Amount Tax Credit (CATC)

Reduced for 2016, eliminated for 2017 taxation year federally

Income Tax Act s. 118.031, Regulations s. 9401

This non-refundable tax credit has been available since the 2011 taxation year, and is claimed on the personal tax return.  The 2016 Federal Budget reduced the 2016 Children's Arts Amount Tax Credit to $250 from $500, and eliminated this credit for 2017 and later years.  The additional tax credit for a child with a disability will remain at $500 for the 2016 taxation year.

This tax credit is available to individuals for registration and membership costs paid in the taxation year of up to $250 per child for 2016 ($500 for 2015 & earlier years), for prescribed programs of artistic, cultural, recreational or developmental activity for their children who are, at the beginning of the taxation year

The tax credit is calculated using the lowest tax rate of 15%, so the maximum tax credit per child will be $37.50 for 2016 ($75 for 2015 & earlier years).

An additional tax credit is available to an individual for a child with a disability.  The additional credit is $500 x the lowest tax rate, if the total of eligible costs for that child in the year is $100 or more.  This brings the maximum tax credit to $150 for a child with a disability.

Example of calculation of children's arts tax credit for 2011 to 2015 taxation years - Note that the maximum for 2016 will be $37.50, so with the additional credit for a child with a disability the maximum for 2016 will be $112.50:

The tax credit may be claimed by either spouse, or apportioned between them.

Eligible programs include the following, which are not part of a school's curriculum:

1. a weekly program of 8 or more consecutive weeks in which all or substantially all of the activities include a significant amount of artistic, cultural, recreational or developmental activity;
2. a program of 5 or more consecutive days, if more than 50% of the daily activities include a significant amount of artistic, cultural, recreational or developmental activity;
3. a program of 8 or more consecutive weeks, offered to children by an organization where participants in the program may select from a variety of activities if
   1. more than 50% of the activities include a significant amount of artistic, cultural, recreational or developmental activity, or
   2. more than 50% of the time scheduled in the program is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity
4. membership in an organization for 8 or more consecutive weeks if more than 50% of the activities offered to children by the organization include a significant amount of artistic, cultural, recreational or developmental activity
5. for a program of 8 or more consecutive weeks, which does not meet the 50% requirement of (c) above, offered to children by an organization where participants in the program may select from a variety of activities, the portion
   1. that is the percentage of those activities that include a significant amount of artistic, cultural, recreational or developmental activity, or
   2. that is the percentage of time scheduled in the program that is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity
6. for membership in an organization for 8 or more consecutive weeks, where the 50% requirement of (d) above is not met, the portion of membership that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity

Artistic, cultural, recreational or developmental activity means a supervised activity suitable for children (other than a physical activity) that

The cost of accommodation, travel, food or beverages are not included.

Any costs which qualify as child care costs must first be claimed as child care costs, with the remainder of eligible costs then claimed through the arts credit.

Any costs which qualify for the Children's Fitness tax credit cannot be claimed for the Children's Arts credit.

For more information, see Canada Revenue Agency (CRA) Line 370 Children's Arts Tax Credit (CATC) (archived) from the 2016 General Income Tax and Benefit Guide.

Revised: September 20, 2024